Capital Gains

• 1965 and 1982 rebasing, with "kink" tests where no rebasing election has been made;
• Indexation of every item of base cost expenditure, with restrictions where required;
• Restriction of base costs of wasting assets, automatically generated on the basis of lease termination and disposal dates;
• Calculation of part disposal factors where required and tracking of the unsold residue for subsequent disposals or part disposals;
• Restriction of a loss as required by Section 41 TCGA 1992;
• Contingent gain or loss calculations for individual or groups of properties;
• Full ability for "what-if" disposal calculations;
• Manual amendment of tax treatment where required.